National 5 Accounting
Course Specification (26/05/2023)
Explains the structure of the course, including its purpose and aims and information on the skills, knowledge and understanding that will be developed.
Past Papers and Marking Instructions
Assignment tasks are assessment materials that have been used in previous years. They can be used to help candidates prepare for the assignment Component.
Additional question papers resources
Illustrates the standard, structure and requirements of the question papers candidates will sit (includes marking instructions).
Accounting Specimen Question Paper National 5 June 2017
2021
There were no exams in 2021. The 2020-21 question paper resources are, for most subjects, modified papers which reflect the modifications put in place for session 2020-21.
- National 5 Accounting question paper (273 KB)
- National 5 Accounting workbook (376 KB)
- National 5 Accounting marking instructions (307 KB)
Coursework
This section provides information on marking instructions and/or the coursework assessment task(s). It includes information that centres need to administer coursework and must be read in conjunction with the course specification.
- Specimen coursework assessment task for National 5 Accounting
June 2017 - Specimen coursework assessment task for National 5 Accounting (e-file)
June 2017 - Guidance on conditions of assessment (409 KB)
Information on the production and submission of SQA-assessed coursework for National 5, Higher and Advanced Higher.
- Coursework for External Assessment (261 KB)
Understanding Standards (07/11/2024)
Examples of candidate evidence with commentaries
Course assessment
Webinar (recording): Assignment from session 2023-2024
Audio presentation
Changes to understanding standards materials
Please note: Understanding Standards materials are regularly reviewed to ensure they remain up to date.
Additional resources session 2020-22
Further information can be found on the Understanding Standards Website.
Course reports (01/11/2024)
Provides information on the performance of candidates - which is useful to teachers, lecturers and assessors in their preparation of candidates for future assessment.
Course Reports
- 2024 National 5 Accounting course report November 2024
- 2023 National 5 Accounting course report October 2023
- 2022 National 5 Accounting course report October 2022
Verification Reports
Formulae and course support (26/11/24)
- National 5 Accounting - resource links November 2024
- National 5 Accounting Treatment of Cash Discount January 2018
- National 5 Accounting Questions March 2023
- National 5 Accounting formulae sheet August 2022
- Suggested layouts for financial statements in National 5 and Higher Accounting courses October 2018
- Guidance on the use of international Accounting terminology November 2014